ASMARA, R. Y.; IQBAL, M. Do Financial Audit Procedures Enhance Fraud Detection? The Role of Professional Skepticism among Public Accounting Firm Auditors in DKI Jakarta. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 14, n. 1, p. 321–326, 2026. DOI: 10.37641/jiakes.v14i1.4701. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4701. Acesso em: 18 jul. 2026.